200 (Bom) (ii) H.T. Media Ltd. v. PCIT

85 Taxmann.com 112High Court2017#16237 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 143(3)Section 147Section 148Section 54Section 68Section 69A

Issues it is cited on

section 56(2)(viia)strategic investmentsection 14a(2)section 56(2)disallowance u/s 14asection 56section 37(1)first appealsection 14asection 10assistant commissionertransfer

Judgments citing 200 (Bom) (ii) H.T. Media Ltd. v. PCIT

PRADIP KUMAR ROY,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(7), HMT BHAVAN, BELLARY ROAD

The Appeal is allowed and addition is restricted to the extent of Rs

ITA 2270/BANG/2025[2011-12]Status: DisposedITAT Bangalore06 Feb 2026AY 2011-12

Bench: Shri Prashant Maharishi, Vice –Assessment Year : 2011-12 Shri Pradip Kumar Roy, Flat Number B705, The Income Tax Officer, Mantri Tranquil, Ward-5(3)(7), Off Kanakapura Road, Gubbalala, Vs. Bengaluru. Bengaluru, Karnataka – 560 061. Pan: Acxpr1547G Appellant Respondent

For Appellant: Shri Praveen Kumar, CA
Section 143(3)Section 148Section 54Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT Assessment Year : 2011-12 Shri Pradip Kumar Roy, Flat Number B705, The Income Tax Officer, Mantri Tranquil, Ward-5(3)(7), Off Kanakapura Road, Gubbalala, Vs. Bengaluru. Bengaluru, Karnataka – 560 061. PAN: ACXPR1547G APPELLANT RESPONDENT Assessee by : Shri Praveen Kumar, CA : Shri Ganesh R Ghale - Advocate, Standing Revenue by Counsel for Revenue Date of Hearing : 15-12-2025 Date of Pronouncement : 06-02-2026 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. ITA No. 2270/Bang/2025 is filed by Shri Prad…

JT. CIT(OSD)-2(3)(1), MUMBAI vs. M/S TATA CAPITAL LTD., MUMBAI

In the result, appeal by Revenue is dismissed appeal by the assessee is partly allowed

ITA 2109/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1), Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent आअसं. 61/मुं/ 2018 ("न.व. 2014-15) आअसं. 2109/मुं/ 2019("न.व. 2015-16) The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1),/Jcit (Osd) 2(3)(1) Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ..... ""तवाद"/Respondent

For Respondent: Shri Prakash Mane
Section 14ASection 56(2)(viia)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ई ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 PAN:AADCP-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle – 2(3)(1), Room No.552, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 0…

TATA CAPITAL LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3)(1), MUMBAI

In the result, appeal by Revenue is dismissed appeal by the assessee is partly allowed

ITA 1515/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Dec 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1), Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent आअसं. 61/मुं/ 2018 ("न.व. 2014-15) आअसं. 2109/मुं/ 2019("न.व. 2015-16) The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1),/Jcit (Osd) 2(3)(1) Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ..... ""तवाद"/Respondent

For Respondent: Shri Prakash Mane
Section 14ASection 56(2)(viia)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ई ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 PAN:AADCP-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle – 2(3)(1), Room No.552, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 0…

TATA CAPITAL LTD,MUMBAI vs. DCIT 2(3)(1), MUMBAI

In the result, appeal by Revenue is dismissed appeal by the assessee is partly allowed

ITA 7060/MUM/2017[2014-15]Status: DisposedITAT Mumbai05 Dec 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1), Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ..... ""तवाद"/Respondent आअसं. 61/मुं/ 2018 ("न.व. 2014-15) आअसं. 2109/मुं/ 2019("न.व. 2015-16) The Assistant Commissioner Of Income-Tax, Circle – 2(3)(1),/Jcit (Osd) 2(3)(1) Room No.552, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. Tata Capital Limited, 11Th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 Pan:Aadcp-9147-P ..... ""तवाद"/Respondent

For Respondent: Shri Prakash Mane
Section 14ASection 56(2)(viia)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ई ”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ E ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं. 7060/मुं/ 2017 ("न.व. 2014-15) आअसं. 1515/मुं/ 2019("न.व. 2015-16) Tata Capital Limited, 11th Floor, Tower A, Peninsula Business Park, Ganpatrao Kadam Marg, Lower Parel,Mumbai – 400 013 PAN:AADCP-9147-P ...... अपीलाथ" /Appellant बनाम Vs. The Assistant Commissioner of Income-tax, Circle – 2(3)(1), Room No.552, 5th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 0…

GOODYEAR SOUTH ASIA TYRES PRIVATE LIMITED,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AURANGABAD

In the result, both the appeals of assessee are allowed as indicated above

ITA 684/PUN/2017[2012-13]Status: DisposedITAT Pune04 Sept 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1068/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri Dhanesh Bafna and Ms. Chandni ShahFor Respondent: Ms. Amrita Misra, CIT
Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “lh” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.1068/PUN/2016 यििाारण वषा / Assessment Year : 2011-12 Goodyear South Asia Tyres Pvt. Ltd., H-18, MIDC Industrial Area, Waluj, अऩीऱाथी/Appellant Aurangabad - 431136 …. PAN: AABCG5544P Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1, Aurangabad आयकर अपीऱ सं. / ITA No.684/PUN/2017 यििाारण वषा / Assessment Year : 2012-13…

GOODYEAR SOUTH ASIA TYRES PRIVATE LTD.,,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME-TAX,, AURANGABAD

In the result, both the appeals of assessee are allowed as indicated above

ITA 1068/PUN/2016[2011-12]Status: DisposedITAT Pune04 Sept 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.1068/Pun/2016 यििाारण वषा / Assessment Year : 2011-12

For Appellant: Shri Dhanesh Bafna and Ms. Chandni ShahFor Respondent: Ms. Amrita Misra, CIT
Section 143(3)Section 92C

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “lh” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं, श्री डी. करुणाकरा राव, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI D. KARUNAKARA RAO, AM आयकर अपीऱ सं. / ITA No.1068/PUN/2016 यििाारण वषा / Assessment Year : 2011-12 Goodyear South Asia Tyres Pvt. Ltd., H-18, MIDC Industrial Area, Waluj, अऩीऱाथी/Appellant Aurangabad - 431136 …. PAN: AABCG5544P Vs. The Asst. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1, Aurangabad आयकर अपीऱ सं. / ITA No.684/PUN/2017 यििाारण वषा / Assessment Year : 2012-13…

200 (Bom) (ii) H.T. Media Ltd. v. PCIT (85 Taxmann.com 112) — Cited in 6 Judgments | BharatTax